The TR40 features a quarter-inch diameter pre-polarized condenser capsule with omnidirectional polar pattern. It delivers the extremely linear frequency response characteristics that Audix microphones are known for worldwide. Frequency response is 20 Hz to 19 kHz (+/- I dB).

Many engineers prefer the phase coherent response that a mic such as the TR40 delivers. Its omnidirectional capsule is ideal for certain studio and live recording applications, such as piano, musical ensembles, and choirs. Another application in which the TR40 excels is ambient tracks frequently recorded by engineers to "open up" or add dimension to a track or a mix. Because of its flat frequency response, the TR40 can be positioned easily in any room to capture the room's natural sound.

Because of its flat linear response, the TR40 is a cost-effective solution as a test and measurement mic. The Audix TR40 is made of rugged machined aluminum and features a gold-plated XLR connector at the base.